INDICADORES DE AVALIAÇÃO DE DESEMPENHO ECONÔMICO EM COOPERATIVAS AGROPECUÁRIAS: UM ESTUDO EM COOPERATIVAS PAULISTAS

The objective of this work was to identify the main economic and financial indicators which should be considered in the evaluation of the performance of agricultural cooperatives. Cooperatives have two dimensions, social and economic, and studies have shown that, in agricultural cooperatives, the social performance is a consequence of the economic performance. Therefore, the performance of these entities was evaluated using economic and financial indicators. Applying the Factor Analysis statistical technique to 150 financial statements of agricultural cooperatives from São Paulo state, from 2001 to 2006, it was possible to find out the level of correlation among several indicators, as well as to group them into factors. Four main factors were found by combining indicators. It can be concluded that the application of factorial analysis made the choice of the key indicators more objective. Grouping these indicators into factors made it possible to analyze simultaneously various indicators and the classification and comparison of the performance of the agricultural cooperatives was more objective.


Variant title:
Economic performance evaluation indicators: a study of agricultural cooperatives in São Paulo state
Editor(s):
Reis, Ricardo Pereira
Issue Date:
Sep 05 2008
Publication Type:
Journal Article
PURL Identifier:
http://purl.umn.edu/61736
Published in:
Organizações Rurais e Agroindustriais/Rural and Agro-Industrial Organizations, Volume 10, Number 3
Page range:
420-437
Total Pages:
18




 Record created 2017-04-01, last modified 2017-08-25

Fulltext:
Download fulltext
PDF

Rate this document:

Rate this document:
1
2
3
 
(Not yet reviewed)